§ 7427. Tax return preparers

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1976

   Pub. L. 94–455 title XII § 1203(b)(2)(A) · 90 Stat. 1520

   Enacted · 26 U.S.C. § 7427

   Added Pub. L. 94–455, title XII, § 1203(b)(2)(A), Oct. 4, 1976, 90 Stat. 1690

   Source evidence

   Code source credit
   Added Pub. L. 94–455, title XII, § 1203(b)(2)(A), Oct. 4, 1976, 90 Stat. 1690

   Enacted provision · exact public law section
   (A) Subchapter B of chapter 76 (relating to proceedings by taxpayers and third parties) is amended by redesignating 26 USC 7428. section 7427 as section 7428 and by inserting after section 7426 the following new section: “SEC. 7427. INCOME TAX RETURN PREPARERS. “In any proceeding involving the issue of whether or not an income tax return preparer has willfully attempted in any manner to understate Ante, p. 1689. the liability for tax (within the meaning of section 6694(b)), the burden of proof in respect to such issue shall be upon the Secretary.”

2. 2007

   Small Business and Work Opportunity Tax Act of 2007

   Pub. L. 110–28 title VIII § 8246(a)(2)(J)(i) · 121 Stat. 112

   1. Substituted · 26 U.S.C. § 7427

      Pub. L. 110–28 substituted “Tax return preparers” for “Income tax return preparers” in text

   2. Substituted · 26 U.S.C. § 7427

      Pub. L. 110–28 substituted “a tax return preparer” for “an income tax return preparer” in text

   Source evidence

   Code amendment note
   Pub. L. 110–28 substituted “Tax return preparers” for “Income tax return preparers” in section catchline and “a tax return preparer” for “an income tax return preparer” in text.

   Enacted provision · exact public law section
   (i) Section 7427 is amended— (I) by striking “income tax return preparers” in the heading and inserting “tax return preparers”, and (II) by striking “an income tax return preparer” and inserting “a tax return preparer”.

   Effective date note
   Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.

3 of 3 references resolved to an enrolled provision